Tax Battles Fought Since The Beginning

TALLAHASSEE -- Worry about money -- where it comes from and how to spend it -- is an age-old issue among Florida legislators.

It will certainly predominate the 1989 legislative session. But it was also the overriding issue in 1845 -- when the first Florida General Assembly was convened.

Back then, however, legislators who were earning $3 a day -- and 10 cents a mile for travel -- were not reticent about imposing taxes to pay for the state`s needs.

In his inaugural address, Gov. William B. Mosely asked for a statewide system of taxation and revenue. It was a request that led to a lot of battles between the 58 men who comprised Florida`s first legislative body. But by the time they went home, the state was ready to begin collecting taxes on everything from slaves to bowling alleys.

The 41 representatives and 17 senators who began meeting on June 25, 1845, and adjourned on July 26, argued over land and professional taxes. But they finally adopted a lengthy taxation act that, in part, called for a 20-cent tax on each $100 earned by doctors and lawyers, a 37.5-cent tax on each slave and a $3 tax on each free man of color. Merchants had to pay 20 cents on every $100 worth of their stock -- although this tax was not applied to cotton. And a rancher had to pay a 50-cent-a-head tax for each steer over 100 head.

Ten-pin alleys were saddled with a $10 annual fee, while each billiard table was taxed $25. Even pleasure carriages and sulkys were not immune -- they were 50 cents for each $100 of value.

In that era, the state also levied a tax on land -- three-quarters of a cent on every acre of ``first-rate land`` -- and, within cities, the tax was 10 cents for every $100 of value.

But after it was decided how to raise the money, there were still arguments over how to spend it.

Indeed, Mosely himself became mired in a budget battle.

A House-Senate conference committee was finally appointed to decide exactly how much salary Mosely should get as governor. The final decision gave him $1,500 a year. And he was given $250 to buy office furniture.